Registered number: 04186544
Charity number: 1087460
Kent Family Mediation Service
(A company limited by guarantee)
Unaudited
Trustees. report and financial statements
for the year ended 31 March 2025

Kent Family Mediation Service
IA company limited by guarantee)
Contents
Page
Reference and administrative details of the Charity. its Trustees and advisers
Trustees. report
Independent examlner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
9-19

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Reference and administrative details of the Charity, its Trustees and advisers
for the year ended 31 March 2025
Trustees
Mr Michael Baley
Mr Graham Jones
Mr Arden Bhatlacharya
Mr Geoffrey Burr
Ms Ann Harrison
Mrs Martha Monday
Company registered number
04186544
Charlty reglstered number
1087460
Reglstered offlce
Office 1
2 Conqueror Court
Sittingboume
Kent
ME10 5BH
Accountants
Kreslon Reeves LLP
Maritime Place
Quayside
Chatham Maritime
Chatham
Kent
ME44QZ
Independent Examiner
Samantha Rouse FCCA DChA
Kreslon Reeves LLP
Maritime Place, Quayside
Chatham Maritime, Chatham
Kent, ME4 4QZ
Page 1

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Trustees. report
for the year ended 31 March 2025
The Trustees present their annual report together with the financial slalemenls of the Charity for the year ended
31 March 2025. The Annual report serves the purposes of both a Trustees, report and a directors, report under
company law. The Trustees confirm that the Annual report and financial slalemenls of the Charity comply with
the current statutory requirements, the requirements of the Charills governing document and the provisions of
the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective 1
January 20191.
The financial statements have been prepared in accordance with the accounting policies sel out in notes lo the
accounts and comply with the Charity's governing document, the Charities Act 2011 and Accounting and
Reporting by Charities.- Slalement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in
October 2019.
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the strategic report required
of medium and large companies under the Companies Act 2006 (Strategic Report and Directors. Report)
Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
The principal object of the Charity is lo alleviate the hardship and distress caused by the breaking up of
marriage, cohabitation and family. This includes assisting separating andlor divorcing couples to resolve
disputes and reach agreed decisions on mallers arising from family stress, financial matters and matters
involving chIld￿n within the County of Kent. The Charity is also established lo assist the resolution of family
disputes.
In setting objectives and planning for 8clivilies, the Trustees have given due consideration lo general guidance
published by the Charity Commission relating lo public benefit, including the guidance 'Public benefit.. running a
charity IPB21'.
Achievements and perfomiance
Main achievements of the Charity
The Servi￿ made a deficit of £26,63412024'. surplus of £4,593), during the year ended 31 March 2025, including
losses on Investments of £5712024.. gain of £4811.
Given the light margins on which the Charity operates, cash flow has always been a major preoccupation, but
the Charity has maintained a sufficient BalanTr Sheet. Legal Aid payments are received promptly, and private
dienls are required to pro￿ed on a 'pay in advan￿, basis to minimise uncolleclible debts.
b. Revlew of acllvltles
Although in past years our income has been bolstered by work on the SPIPS (Separated Parent Information
Programmel contract, that contract was lost in 2024, so all work is now solely mediation. The Service has been
Constant￿ monitored by the Service Manager and Trustees during this financial period following the loss of this,
broadly working on ways to ensure the conlinuily of the servi￿.
Kent Family Mediation has continued to provide a high, professional standard of service which is reflected in the
maintained level of tumover.
Page 2

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Trustees. report Icontinuedl
for the year ended 31 March 2025
Achievements and perfomiance {continuedl
The servi￿ has continued lo meet ils objective of alleviating hardship and distress caused by the breaking up of
marriage, cohabitation and family, including assisting separating andlor divorcing couples resolve disputes and
reach agreement on mallers arising from family stress. It is increasingly recognised that professional mediation
is assisling in speedier settlements which are more Cost effective and less acrimonious than other prO￿dureS in
dispule resolution. This is lo the benefit separating parents and the children of the relationship.
The Charity provides mediation setvices to the County of Kent and receives fees from privately paying clients,,
those that are legally aided, and the family Voucher Scheme.
An ongoing problem for the mediation sector is that most applications received are by applicants who just wish lo
go through the required motions lo be able lo proceed in court. The level of applications that ultimately result in
mediation remains low. Less than 400/0 of referrals by one paty lead lo an initial interview {the MIAM - Mediation
Information and Assessment Meeting). This results in the Charity incurring significant overheads in setting up
processes that do not lead lo mediation and accounts for the slim margins. These costs are not recognised by
anygovemmenl funding.
The Charity reviews clients, fees annually, within the context of what is reasonable to charge as 8 non-profit
making body. 11 continues lo seek additional funding from a variety of grant making Trusts lo supplement its
reserves. The Charity also remains conscious of the duty to provide public benefit by providing a service at
significantly ￿8S cost than the altemalives and has due regard lo the guidelines issued by the Charity
Commission.
c. Investment policy and performance
Under the Memorandum and Articles of Association the Charity has the power to make any investment which the
Trustees see fit.
In accordance with the reserves policy all funds are retained in cash and all reserves are now invested with the
COIF (Charitable Organisations Fund). The COIF is the largest specialised fund manager in the UK for charities
and has a good record for capital growth.
Flnanclal revlew
a. Golng concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources lo continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial ststements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
The Trustees have a duty to ensure that the income and reserves are sufficient to meet all liabilities whilst
maintaining a sufficient level lo ensure the k)ngevity and continuation of the Service. The Trustees are obliged lo
review this yearly as part of the annual accounts.
Key elements lo be reviewed are the possible liabilities of rent, residual payments on equipment leases and staff
redundancy payments. As al the end of the financial year our target reserves figure was £58,173. The
unrestricted reserves as of 31 March 2025 were £25.675. Although the reserves were still below the Charills
target figure, the Trustees consider that they have reasonable grounds for believing that the service can continue
to improve its financial position going forward. Given the maintained level of demand for our setvices and by
ulilising facilities for online mediation, the servi￿ has been able to maintsin ils viability.
Page 3

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Trustees. report Icontinuedl
for the year ended 31 March 2025
Structurei governance and management
Constitution
The Charity is registered as a charitable company limited by guarantee and was sel up by a Memorandum of
Association on 31 March 2001.
The Charity is consliluled under a Memorandum of Association dated 31 March 2001 and is a registered charity
(number 10874601.
The service is affiliated lo the College of Mediators, a founder body of the Family Mediation Council, the body
which sets and maintains high standards for the mediation profession.
b. Method5 of appointment or election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Memorandum of Association.
c. Organisational structure and decisionwmaking policies
The Charity h8S 8 Management Committee which comprises the Trustees, two advisors to the Trustees and a
mediator representative.
The Trustees have ultimate responsibility for income and expenditure and policy making and pricing changes are
discussed and approved by the Trustees. The Trustees meet each quarter to review progress and the Chair and
Treasurer are in regular contact with the employees of the Service in the interim.
d. Policies adopted for the induction and training of Trustees
All new Trustees are given an initial induction when joining the Charity and are then trained as appropriate lo the
Charity's needs thereafter.
e. Flnanclal rlsk management
The Trustees have assessed the major risks lo which the Charity is exposed, in particular those related to the
operations and finances of the Charity and are satisfied that systems and procedures are in place lo miligale
exposure to the major risks.
Plans for future perlods
The Trustees will continue to support the objectives and activities of the Charity for the foreseeable future.
Page 4

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Trustees. report Icontinuedl
for the year ended 31 March 2025
Statement of Trustees. responsibilities
The Trustees (who are also the Directors of the Charity for the purposes of company lawl are responsible for
preparing the Truslees, report and the financial sialemenls in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice}.
Company Law requires the Trustees lo prepare financial slalemenls for each financial . Under company law, the
Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of
the stale of affairs of the Charity and of its income and application of resources, including ils income and
expenditure, for that period. In preparing these financial statements, the Trustees are required lo-
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021",
make judgements and accounting eslimales that are reasonable and prudent.,
slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material
departures disclosed and explained in the financial statements-
prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charills transactions and disclose with reasonable accuracy at any time the financial position of the Charity
and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the Charity and hence for 18king reasonable steps for the prevention
and detection of fraud and other irregularities.
Approved by order of the members of the Board of Trustees and signed on their behaff by..
Grahan
ones (Jun 3, 2026 14..58.'18 GMT+11
Mr Graham Jones
Trustee
Mrs Martha Monday
Trustee
Dale.. 03.06.2026
Page 5

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Independent examiner's report
for the year ended 31 March 2025
Independent examlner's report to the Trustees of Kent Famlly Medlatlon Servlce I'the Charlty.)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March
2025.
Responsibilities and basis of report
As the Trustees of the Charity land its directors for the purposes of company kw) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006 Ilhe 2006 ACVI.
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of the Charitvs accounts
carried out under section 145 of Ihe Charities Act 2011 I'lhe 2011 Acl'l. In carwng out my examination I have
followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come lo my allenlion in connection with the
examination giving me cause to believe-
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act,. or
the accounts do not accord with those records., or
the accounts do not Comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'true and fair. view which is not a matter considered as part of
an independent examination., or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of
Ireland IFRS 10211.
I have no concems and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached.
This report is made solety lo the Charitys Trustees, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stale to the Charitls
Trustees those mallers l am required to state to them in an independent examinerfs report and for no other
purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charitls Trustees as a body, for my work or for this report.
Signed..
Dated: 3 June 2026
S M Rouse
FCCA DChA
Kreston Reeves LLP
Maritime Place
Quayside
Chatham Maritime
Chatham
Kent
ME44QZ
Page 6

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
statement of financial activities (incorporating income and expenditure account)
for the year ended 31 March 2025
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations and legacies
Charitable activib'es
5,050
211.188
294
5,050
211,188
294
237,097
823
Investments
Total income
216.532
216.532
237,920
Expenditure on-.
Charitable activities
243,110
243,110
233,808
Total expenditure
243.110
243.110
233,808
Net {expenditure)lincome before net Ilosses}Igains
on investments
Net {lossesllgains on investments
(26,578)
1571
{26,5781
(571
4,112
481
Net movement in funds
(26,635)
{26,6351
4,593
Reconciliation of funds-
Total funds brought forward
Net movement in funds
52,310
(26.6351
52,310
{26.6351
47,717
4,593
Total funds Carrled forward
25.675
25,675
52,310
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 10 19 form part of these financial statements.
Page 7

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Registered number: 04186544
Balance sheet
as at 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
Investments
10
1,273
7,588
2.712
2,712
8,861
Current assets
Debtors
Cash al bank and in hand
12
70,394
1,429
60,605
16,170
71,823
76,775
Current Ilabllltles
Creditors.. amounts falling due within one
year
13
(48,8601
133,3261
Net current assets
22,963
43,449
Total net assets
25,675
52,310
Charity funds
Reslricled funds
Unrestricted funds
14
14
25.675
52,310
Total funds
25.675
52,310
The Charity was enlilled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company lo obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect lo
accounting records and preparation of financial slalemenls.
The financial statements have been prepared in accordance with the provisions applicable lo entities subject lo
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
r8ha
on9S
un
Mrs Martha Monday
Truslee
Dat8.' 03.1X.2026
Mr Graham Jon•*
Trustee
The notes on pages 9 10 19 form part of these financial statements.
Page 8

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
General InformatSon
The Charity is a charitable company limited by guarantee (company number 041865441, registered in
England and Wales and a registered charity Icharily number 10874601 in England and Wales. The
address of the registered office is 1 London Road, Sittingbourne, Kent, ME10 1 NQ.
Accounting policies
2.1 Basls of preparatlon of flnanclal statements
The financial statements have been prepared in accordan￿ with Accounting and Reporting by
Charities." Ststemenl of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland issued in October 2019. the Financial Reporting Standard applicable in the United Kingdom
and Republic of Ireland IFRS 1021, the Charities Act 2011. the Companies Act 2006 and UK
Generally Accepted Accounting Practice.
Kent Family Mediation Service meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless olhenNise slated in
the relevant accounting policy.
The financial statements are presented in Pounds sterling and rounded lo the nearest Pound.
2.2 Company Status
The Charity is a company limited by guarantee. The members of the Charity are the Trustees named
on page 1. In the event of the Charity being wound up, the liability in respect of the guarantee
is limited to £1 per member of the Charity.
2.3 Going concern
The Trustees assess whether the use of going wncem is appropriate i.e. whether there are any
material uncertainties related lo events or conditions that may cast significant doubt on the ability of
the Charity to continue as a going concern. The Trustees make this assessment in respect of a
period of at least one year from the date of authorisation for issue of the financial statements and
have concluded that the Charity has adequate resources lo continue in operational existence for the
foreseeable fijture and there are no material uncertainties about the Charitls ability to continue as a
going concern, thus they continue to adopt the going concern basis of accounting in preparing the
financial statements.
2.4 Income
All income is recognised once the Charity has enlitlemenl lo the income, it is probable that the
income will be received and the amount of income re￿1vable can be measured reliably.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised al the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Page 9

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
Accountlng pollcles Icontlnuedl
2.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third paty, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliabw.
Charitable activities are costs incurred on the Charity's operations, including support costs and costs
relating to the governance of the company apportioned lo charitable activities.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
2.6 Tangible fixed assets and depreciation
All assets costing more than £250 are capitalised.
A review for impairment of a fixed asset is carried out if events or changes in Circumstances indicate
that the Carrying value of anyfixed asset may not be recoverable. Shortfalls between the
carying value of fixed assets and their recoverable amounts are recognised as impairments.
Impairment losses are recognised in the Statement of financial activities incorporating income and
expenditure account.
Tangible fixed assets are carried at cost, net of depreciation and any provision for
impairment.
Depreciation is provided al rates calculated to write off the cost of fixed assets, less their estimated
residual value, over their expected useful lives on the following bases..
Computer equipment
330/0 Straight line
2.7 Investments
Fixed asset investments are a fomi of financial instrument and are initially recognised at their
transaction cost and subsequently measured at fair value at the Balance sheet dale, unless
fair value cannot be measured reliabty in which case il is measured al cost less impairment.
Inveslmentgains and losses. whether realised or unrealised, are combined and shown in the
heading 'Gainslllossesl on investments, in the Statement of financial activities incorporating
income and expenditure account.
2.8 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued al the amount prepaid nel of any trade discounts due.
2.9 Cash at bank and In hand
Cash al bank and in hand includes cash and short-lemi highly liquid investments with a short maturity
of three months or less from the dale of acquisition or opening of the deposit or similar account.
2.10 Flnanclal Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basie financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured al their settlement value.
Page 10

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
Accountlng pollcles Icontlnuedl
2.11 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
2.12 Fund accounting
General funds are unreslricled funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
2.13 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity., this is normally upon notification of the interest paid or payable by the Bank.
2.14 Liabilities and provisions
Liabilities are recognised when there is an obligation al the Balan￿ sheet date as a result of a past
event, il is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be eslimaled reliably.
Liabilities are recognised at the amount Ihal the Charity anticipates il will pay to settle the debt or the
amount il has received as advanced payments for the goods or services it musl provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation.
Where the effect of the lime value of money is material, the provision is based on the present
value of those amounts, discounted 81 the pre-tax discount rate that reflects the risks specific lo
the liability. The unwinding of the discount is recognised within interest payable and similar charges.
2.15 Taxatlon
The Charity is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act
2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the corporab.on Tax Act 2010 or Section
256 of the Taxation Df Chargeable Gains Act 1992. to the exlenl that such income or gains are
applied exclusively lo charitable PLJrposes.
Critical accounting estimates and areas of judgement
Estimates and judgements are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed to be reasonable under the
circumstances.
Critical accounting eslimales and assumptions:
The Charity makes estimates and assumptions concerning the future. The resulting accounting eslimales
and assumptions will, by definition, seldom equal the related actual results. The estimates and
assumptions that have a significant risk of causing a material adjustment to the carrying amounts of
assets and liabilities within the next financial year are discussed below.
Page11

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
Income from donatlons and legacles
Unrestricted
nds
202S
Total
funds
2025
Total
funds
2024
Donations
5,050
5.050
Income from charitable activities
Unrestricted
nds
2025
Total
funds
2025
Total
funds
2024
Client Payments
Legal services commission
spips
180.285
30,903
180,285
30.903
158,780
68,057
10,260
Totsl 2025
211,188
211.188
237,097
Total 2024
237,097
237,097
Investment income
Unrestrlcted
funds
2025
Total
funds
2025
Total
funds
2024
Bank interest
294
294
823
Total 2024
823
823
Page 12

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
Analysls of expendlture by actSvltSes
Activities
undertaken
directly
2025
Support
costs
Total
funds
2025
Total
funds
2024
2025
Charitable Activities
204,140
38,970
243,110
233,808
Total 2024
198,759
35,049
233,808
Analysls of dlrect costs
Total
funds
2025
Total
funds
2024
Staff costs
Library
Hire of rooms
Affiliation fees
200.867
193,143
571
738
1,550
735
2,022
1,729
710
834
Training
Photocopier
204.140
198,759
All of the direct costs, in both financial years, were from unrestricted funds.
Page 13

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
Analysls of expendlture by actSvltSes {contlnued)
Analysis of support costs
Total
funds
2025
Total
funds
2024
Depreciation
Independent examinerfs fee
Professional fees
1,273
1.615
655
1,274
1,485
885
Premises costs
Office expenses
18.850
2.425
14,552
3,888
F Jj
Printing and sl8tionery
Telephone
Insurance
IT expenses
Bank charges
251
804
2,760
627
4.971
5.543
3,354
908
3,483
4,416
38.970
35,049
All of the support costs, in both financial years. were from unreslricled funds.
Staff costs
2025
2024
Wages and salaries
Social security costs
Pension costs
198,756
178,540
12,510
2,093
2.111
200.867
193,143
The average number of persons employed by the Charity during the year was as follows..
2025
No.
2024
No.
11
10
No employee received remuneration amounting to more than £60.000 in either year.
During the financial year remuneration and benefits totalling £62,443 12024 - £65,294), including
employerfs national insurance contributions, were paid to the Charills key management personnel.
Page 14

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
Trustees. remuneratlon and expenses
During the year, no Trustees received any remuneration or other benefils12024 - £NILI.
During the year ended 31 March 2025, no Trustee expenses have been incurred12024 - £NILI.
10.
Tangible fixed assets
Computer
equipment
Cost or valuatlon
Al 1 April 2024
10.091
Al 31 March 2025
10.091
Depreclatlon
Al 1 April 2024
8.818
Charge for the year
1.273
Al 31 March 2025
10.091
Net book valug
Al 31 March 2025
Al 31 March 2024
1,273
Page 15

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
11. Flxed asset Investments
Cash held at
investment
managers
Listed
investments
Total
Cost or valuation
Al 1 April 2024
Additions
Disposals
Revaluations
5.725
1,863
181
7.588
181
{2,658)
{2.399)
(2,6581
(2.3991
Al 31 March 2025
668
2,044
2.712
Net book value
Al 31 March 2025
668
2,044
2.712
Al 31 March 2024
5,725
1,863
7,588
Material investments
Listed investments comprise a holding of COIF Charities Investment Fund income units. plus a small
sum of cash held on account by the Investment Brokers.
12.
Debtors
2025
2024
Dug Within one year
Trade debtors
Other debtors
Prepayments and accrued income
57.674
8.970
3,750
59,978
627
70.394
60,605
Page 16

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
13. Credltors: Amounts falllng due wlthln one year
2025
2024
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
1.216
42.769
2,775
2.100
2,215
29,298
328
1,485
48.860
33,326
14.
Statement of funds
Statement of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Gainsl
{Lossesl
Income Expenditurg
Unrestrided funds
General Funds
52,310
216,532
1243.110)
157)
25.675
Page 17

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
14. Statement of funds Icontlnuedl
Statement of funds - prior year
Balance at
31 March
2024
Balance at
1 April 2023
Gainsl
(Losses)
Income
Expenditure
Unrestricted funds
General Furbds
47,717
237,920
1233,8081
481
52,310
15. Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted
funds
2025
Total
funds
2025
Fixed asset investments
2,712
71,823
148,8601
2.712
71.823
148.860)
Current assets
Creditors due within one year
Difference
Total
25,674
25.674
Analysis of net assets between funds - prior year
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
1,273
7,588
76,775
133,3261
1,273
7,588
76,775
133,3261
Total
52,310
52,310
Page 18

Kent Famlly Medlatlon Servlce
IA company limited by guarantee)
Notes to the financial statements
for the year ended 31 March 2025
16.
Penslon commltments
The Charity operates a defined contributions pension scheme. The assets of the scheme are held
separalelyfrom those of the company in an independenllyadminislered fund. The pension cost
charge represents contributions payable by the Charity lo the fund and amounted lo £2,111 12024..
£2,093). There were contributions of £972 payable lo the fund al the Balance sheet date12024.. £2351.
17.
Operating lease commitments
Al 31 March 2025 the Charity had commitments to make future minimum lease payments under non-
cancellable operating kases as follows=
2025
2024
Not later than 1 year
1,500
18. Related Party transactlons
During the prior year, the Charity paid £359 to Whitehead Moncklon Limited for legal advi￿, of which
Grah8m Jones is a Iruslee.
There were no other related party transactions during the current or prior year.
Al the balance sheet dale there are no balances outstanding with any related parties12024.. £Nil).
Page 19